Dáil Éireann Debate, Wednesday - 17 December 2025
172. Deputy Joe Cooney asked the Tánaiste and Minister for Finance whether the reduced rate of VAT on apartments will apply to apartments delivered "above-the-shop" or only to new-build apartment complexes; and if he will make a statement on the matter. [73209/25]
View answerA temporary 9% rate of VAT on the supply of apartments came into effect on budget night. The extension of the 9% VAT rate to the construction of apartments, and the supply and construction of apartment blocks, including student accommodation, came into effect on 26 November 2025. The 9% rate will apply until 31 December 2030.
The 9% VAT rate applies to all apartments in a multi-storey building that comprises, or will comprise, not less than 3 apartments with grouped or common access.
